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Rectification of Errors Account - Rectification of Errors

CBSE - STD 11 Commerce - Account (CBSE - English Medium). 103 questions in this chapter.

Question types

Rectification of Errors question types

103 questions across 5 question groups — pick any mix to generate a Account paper with step-by-step answer keys.

103
Questions
5
Question groups
5
Question types
Sample Questions

Rectification of Errors questions

One sample from each question group in this chapter. Select any group above to see the full set with answer keys.

Q 3M.C.Q (1 Marks)1 Mark
Purchase of office furniture for $₹ 1,200$ was debited to the General Expenses Account. It is:
  • A
    A clerical error.
  • ✓
    An error of principle.
  • C
    An error of omission.
  • D
    None of these.

Answer: B.

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Q 4M.C.Q (1 Marks)1 Mark
Errors of omission permit:
  • A
    Correct totalling of the Balance Sheet.
  • B
    Correct totalling of the Trial Balance.
  • ✓
    The Trial Balance to match.
  • D
    None of these.

Answer: C.

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Q 5M.C.Q (1 Marks)1 Mark
An amount of $₹ 5,000$ received from Ram is credited to Shyam. It is an error of:
  • A
    Omission.
  • ✓
    Commission.
  • C
    Compensation.
  • D
    Principle.

Answer: B.

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Q 61 Marks Question1 Mark
Which of these errors would be disclosed by the Trial Balance and why:
  1. Cheque of ₹ 9,500 from Vikas entered in Vikas's Account as ₹ 5,900.
  2. Selling expenses have been debited to Sales Account.
  3. Credit sales of ₹ 3,000 entered in both the accounts as ₹ 300.
  4. A purchase of ₹ 2,500 was omitted entirely from the books?
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Q 81 Marks Question1 Mark
Goods were sold to Jogi for ₹ 4,000 and to Yogi for ₹ 3,000. The transactions were recorded properly in the Sales Book, but ₹ 3,000 was posted to Jogi, while ₹ 4,000 was posted to Yogi. Identify the type of error.
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Q 123 Marks Question3 Marks
Rectify the following errors:
  1. Purchases Book has been undercast by ₹ 1,000.
  2. Credit sale to Anu Prakash ₹ 7,000 was recorded in Purchases Book.
  3. Credit sale to Rahul ₹ 7,000 was recorded as ₹ 700.
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Q 133 Marks Question3 Marks
Is the agreement of a Trial Balance absolute proof of the accuracy of the books of account? If not, what are the errors which remain even after agreement?
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Q 153 Marks Question3 Marks
Following errors affecting the accounts of the year 2018-19 were detected in the books of Das & Co., Meerut:
  1. Sale of old furniture for ₹ 5,000 was treated as sales of goods.
  2. Rent of proprietor’s residence ₹ 6,000 was debited to Rent Account.
  3. Cash received from Rajesh ₹ 2,150 was credited to Brajesh.
Pass the rectifying Journal entries. State the nature of each of these mistake
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Q 164 Marks Question4 Marks
Give rectifying Journal entries for the following errors:
  1. Goods returned by Mohan of ₹ 1,500 not recorded in books.
  2. Goods distributed as free samples for ₹ 5,000 not recorded.
  3. Depreciation of machinery of ₹ 10,000 not charged.
  4. Goods costing ₹ 780, selling price ₹ 1,000 given as charity not recorded.
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Q 174 Marks Question4 Marks
Rectify the following errors by passing Journal entries:
  1. A sum of ₹ 470 received from Ganga was posted to her debit as ₹ 740.
  2. A debit balance of ₹ 550 in the personal account of Mr. John was undercast.
  3. Bills Receivable from Brown for ₹ 3,000 posted to the credit of Bills Payable Account and credited to Brown’s Account.
  4. Goods returned by Mridul ₹ 225 have been entered in the Returns Outward Book.
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Q 184 Marks Question4 Marks
A Trial Balance disclosed a difference of ₹ 417 placed on the credit side of the Suspense Account. Later on the following errors were located:
  1. Goods worth ₹ 200 purchased from Sohan had been posted to his account as ₹ 250.
  2. A purchase of furniture for ₹ 500 was recorded in the Purchases Book.
  3. Instead of crediting Gian’s Account with ₹ 512, it was debited with ₹ 215.
  4. Goods worth ₹ 130 returned by Gian were entered in the Sales Book and posted therefrom to the credit of Gian’s Personal Account.
Pass the rectifying entries and prepare a Suspense Account.
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Q 194 Marks Question4 Marks
Rectify the following errors assuming that there is no Suspense Account:
  1. The Returns Inward Book has been overcasted by ₹ 200.
  2. Purchases Book carried forward ₹ 75 less.
  3. Sales Book carried forward ₹ 41 less on Page 10 and ₹ 43 more on Page 12.
  4. Goods sold to Gautam were posted as ₹ 215 instead of ₹ 251.
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Q 204 Marks Question4 Marks
How will be the following errors rectified?
  1. Sales Book is short casted by ₹ 5,000.
  2. Sales Return Book is short casted by ₹ 500.
  3. Balance of Sales Book is carried forward short by ₹ 1,000.
  4. Balance of Sales Return Book is carried forward short by ₹ 100.
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Q 216 Marks Question6 Marks
Pass the Journal entries rectifying the following errors:
  1. Purchases of ₹ 10,000 was omitted to be recorded.
  2. Purchases of office furniture of ₹ 10,000 was recorded in Purchases Book.
  3. Office Rent of ₹ 15,000 was debited to the Personal Account of the landlord.
  4. Old machine sold for ₹ 5,000 was credited to Sales Account.
  5. Bill for ₹ 800 received from Mukesh for repair of machinery was entered in the Purchases Book as ₹ 700.
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Q 226 Marks Question6 Marks
Give rectifying Journal entries for the following errors:
  1. Sales of goods to Madan ₹ 6,000 were entered in the Sales Book as ₹ 600.
  2. Credit purchase of ₹ 1,500 from Ajay has been wrongly passed through the Sales Book.
  3. Repairs to building ₹ 300 were debited to Building Account.
  4. ₹ 2,050 paid to Rohit is posted to the debit of Mohit’s Account as ₹ 5,020.
  5. Purchases Return Book is overcasted by ₹ 400.
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Q 246 Marks Question6 Marks
Rectify the following errors:
  1. Wages paid for the construction of office debited to the Wages Account, ₹ 5,000.
  2. Machinery purchased for ₹ 35,000 was passed through the Purchases Book.
  3. Old furniture sold for ₹ 1,000, passed through the Sales Book.
  4. ₹ 2,000 paid to Mehta Bros. against acceptance were debited to Malhotra Bros. Account.
  5. Sales of ₹ 204 to Ram debited to his account as ₹ 402 and purchases of ₹ 1,012 from Shyam credited to his account as ₹ 1,210.
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Q 256 Marks Question6 Marks
Correct the following errors in Hari’s Books:
  1. Credit sale of ₹ 132 to R. Krishan correctly entered in Sales Journal but posted to his account as ₹ 312.
  2. The total of the credit side of Ramesh’s Account was overcasted by ₹ 2,000.
  3. Total of the Purchases Journal of ₹ 5,250 has been posted to Purchases Account as ₹ 5,205.
  4. Printer purchased from R. Ltd. for ₹ 4,000 on credit was entered in the Purchases Book.
  5. An item of ₹ 2,000 entered in the Sales Return Book was posted to the debit of Pandey who had returned the goods.
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